Recent SemestersSpring 2026, Spring 2025, Spring 2023, Fall 2022, Spring 2022Class Size32–45 studentsCredits3PrerequisiteACCT G211 . Transfers ToCSUDescriptionFormerly: Intermediate Accounting B. This course is the second course in the intermediate accounting series that covers investments, current and long-term liabilities, income taxes, pensions and post-retirement benefits, leases, stockholders' equity, earnings per share, and statement of cash flows. In addition, changes in accounting methods and error reporting and financial statement disclosures are examined. This course satisfies the 150 semester units requirement to sit for the Uniform CPA examination. 